Which of the following factors is (are) considered in determining the sample size for a test of controls?

Question

Quizplus · Accepted Answer

Choice "A" is correct. To determine the number of items to be selected for a particular sample for a test of controls, the auditor should consider the tolerable rate of deviation from the controls being tested, the likely rate of deviations (expected deviation rate), and the allowable risk of assessing control risk too low. Choices "B", "C", and "D" are incorrect, per the above Explanation.

Which of the Following Factors Is (Are) Considered in Determining